Results 151 to 160 of about 5,164 (296)
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) remains hindered by the lack of practical strategies that simultaneously secure competitiveness and deliver sustainability outcomes for manufacturing organisations. While circular design is often cited as a cornerstone of CE, its concrete role in driving competitive advantage and organisational ...
Shamaila Ishaq +3 more
wiley +1 more source
THE The Effect of Financial Characteristics on Audit Report Lag with Leverage as Moderation
Indonesian Interdisciplinary Journal of Sharia EconomicsThis research attempts to test firm size, liquidity, profitability against audit report lag with leverage as moderating variable. There is time lag of audit report, whichis a periodic time lag between the end of a fiscal year and the date on which a ...
Bagas Prasetyo Jati, Ifah Rofiqoh
doaj
PENGARUH AUDIT TENURE DAN AUDITOR SWITCHING TERHADAP AUDIT REPORT LAG
Abstrak Penelitian ini bertujuan untuk mencari bukti empiris mengenai pengaruh audit tenure danauditor switching terhadap audit report lag. Penelitian ini merupakan penelitian kuantitasif.Sumber data pada penelitian ini adalah data sekunder dalam bentuk ...
Priscilia, Amanda +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT The transition to a circular economy (CE) in the textile and clothing (TC) industry is frequently attributed to sustainability‐oriented innovation (SOI), yet empirical understanding of the systemic conditions under which SOI enables CE remains underdeveloped.
Krishnendu Saha +3 more
wiley +1 more source
ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector
Business Strategy and the Environment, EarlyView.ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
Internalization of Management Systems and Eco‐Product Innovation: The More the Better?
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Environmental protection has emerged as a global priority in the contemporary context. As pivotal actors in the transition towards sustainable development, companies play a crucial role through the adoption of environmental innovations. This study investigates how organisational characteristics—specifically geographical location, business ...
Carlos de las Heras‐Rosas +3 more
wiley +1 more source
PENGARUH REPUTASI KAP, AUDIT TENURE, KOMITE AUDIT, DAN TAX AVOIDANCE TERHADAP AUDIT REPORT LAG
Penelitian ini bertujuan untuk mengetahui pengaruh Reputasi KAP, Audit Tenure, Komite Audit, dan Tax Avoidance terhadap Audit Report Lag pada perusahaan sektor Barang Konsumen non-primer tahun 2018–2022.
Maryani, Neni +2 more
core +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Given the growing pressure on companies to achieve high ESG performance while minimising ESG controversies, this study investigates how ESG performance and ESG controversies jointly affect firm financial performance (measured as ROA and ROE), considering the effect of the presence of women directors and of operating in controversial versus non‐
Alice Alosi, Emilia Filippi
wiley +1 more source